Introduction – How CRA Assessments are Appealed to the Tax Court of Canada The Tax Court is a federal...
Introduction To Non-Resident Withholding Tax When non-residents receive income from Canadian sources, such as dividends, interest, royalties, or rental...
Introduction: Landlord’s Tax Obligations Canada has, over the years, gradually become a difficult business for landlords. In particular, Canada...
Introduction – The Recent Tax Court Decisions on Taxability of Poker Winnings: Duhamel, Fournier, Berube & D’Auteuil Poker, a...
Introduction – The Department of Finance Announces Revised Draft Legislation for Anticipated Capital Gains Changes On August 12, 2024,...
Introduction: The CRA Has an Array of Powers to Enforce Collection of Tax Debt Many taxpayers find themselves in...
Introduction To The CRA SimpleFile Program The Canada Revenue Agency (“CRA”) has launched a new program which allows lower-income...
Appropriate Tax Treatment for a Specific Income Tax Provision: Who Determines? The provisions of the Income Tax Act can...
Introduction Recent changes to the Alternative Minimum Tax (AMT) in Canada could have significant implications in various tax planning...